
§27; and that the Monies intended to be raised by the said Act were not advanced; Duty upon Leather made or imported, over and above all other Duties, for Three Years.; To be paid by the Tanner or Importer.
Whereas in and by an Act made & passed in the Parliament holden att Westminster in the Seventh &
Eighth Yeares of His Majesties Reigne intituled An Act for continuing to His Majesty certaine Duties upon
Salt Glasse Wares Stone and Earthen Wares and for granting several Duties upon Tobacco Pipes & other Earthen
Wares for carrying on the Warr against France & for establishing a National Land Bank and for taking off the
Duties upon Tunnage of Shipps and upon Coals Itt was amongst other things provided and enacted That out of
the Moneys which were intended to be thereby raised the Su[m]ms following should be paid and applied (that is to
say) the Su[m]m of Five hundred and sixty thousand Pounds to discharge Moneys which were lent att the Receipt
of Exchequer upon the Security of certain Duties upon Glasse Wares Stone & Earthen Bottles Coals and Culme
(which Duties upon Coals and Culme were taken away by the said Act) and the Interest thereof One hundred
and forty thousand Pounds to answer and make good the Rates & Duties upon Tunnage of Ships from the
Seventeenth Day of May One thousand six hundred ninety six until the Seventeenth Day of May One thousand
six hundred ninety seven (which Duties of Tunnage upon Shipps were also taken away by the same Act) And
the further Su[m]m of One hundred & forty thousand Pounds to answer and make good the Rates and Duties upon
Salt from the said Seventeenth Day of May One thousand six hundred ninety six until the said Seventeenth Day
of May One thousand six hundred ninety seven in the manner therein mentioned as by the said Act more fully
appeareth And whereas the Moneys which were intended to be raised by the said Act where not advanced
according to the intention thereof whereby the said several Su[m]ms amounting to Eight hundred & forty thousand
Pounds do still remaine to be provided for Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons
assembled in Parliament being sensible that the Disappointment and Failure of the Moneys which were expected
upon the said Act to pay and satisfie the Principal & Interest of Loans and the several Annuities and Payments
which should have been satisfied out of the said Su[m]m of Eight hundred and forty thousand Pounds hath been very
injurious to the Lenders and other Persons intituled thereunto and prejudicial to the publick Creditt, and being
therefore desirous to raise a Supply for their just and due Satisfaction doe grant unto Your Majesty the Rates &
Duties hereafter mentioned and doe beseech Your Majesty that it may be enacted and be it enacted by the
Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and of
the Co[m]mons in this present Parliament assembled & by Authority of the same That from and after the Twentieth
Day of April which shall be in the Yeare of our Lord One thousand six hundred ninety seven for and during the
Terme of Three Yeares from thence next ensuing there shall be raised levied collected and paid unto and for the
Use of His Majesty for and upon all Leather tanned tawed dressed or made within this Kingdom of England
Dominion of Wales and Towne of Berwick upon Tweed or imported or brought into the same (over and above
all Customes Subsidies or other Duties already imposed or any ways payable to His Maj[es]ty for any such Leather)
a Duty or Imposition to be reckoned after the Rate of Fifteen Pounds for every One hundred Pounds of the
true and real Value of all such Leather and so proportionably for a greater or lesser Quantity whether the said
Leather be made of any Hides or Skins or Pieces of the Hides or Skins of Ox Steer Bull Cow Calfe Deer
Red and Fallow Goats and Sheep being tanned tawed or Salt Hides or whether such Leather be made of the
Hides or Skins or Pieces of the Hides or Skins of Kids Lambs Drumble Elke Buffello Otter Moose Loyshe
Beaver Seals Horses Hogs Dogs or from the Hides or Skins of any other Beasts or Creatures whatsoever and
whether the same be tanned tawed dressed or made by any Tanner Bazil Tanner Tawers of Leather Spanish
Leather Dressers Curriers or by any other Makers or Dressers of Leather in Woose Mill Oyle Salt Allome or
with any Materials whatsoever which said Rates or Duties upon Leather shall be answered and paid to His Majesty
by the Tanners Makers or Dressers or by the Importer or Importers thereof respectively.
II. 
Landing before Entry made and Duty paid, or without Warrant,; Leather, &c. forfeited.
And be it further enacted by the Authority aforesaid That the Duties hereby sett or imposed on all Forreigne
or imported Leather whether the same be in Hides Backs Butts or Skins or whether the same be or be not
manufactured into Boots Shoes Gloves or any other Wares shall from time to time be satisfied and paid by the
Importer or Importers of the same in Ready Money upon his or their Entry or Entries made and before the
Landing thereof And that in case any such Forreigne or imported Leather or Co[m]modities made of Leather shall be
landed or putt on Shore out of any Shipp or Vessell from beyond the Seas before due Entry be made thereof with
the Officer appointed thereto in the Port or Place where the same shall be imported and the Duties hereby imposed
shall be fully satisfied and paid or without any Warrant for the landing and delivering of such imported Leather
or Co[m]modities made of Leather as aforesaid first signed by the Co[m]missioners Collectors or other proper Officer and
Officers of His Majesties Customes respectively That all such imported Leather or Co[m]modities made of Leather as
aforesaid as shall be so landed or putt on Shore or taken out of any Shipp or Vessell contrary to the true Intent
and Meaning hereof or the Value of the same shall be forfeited and lost and shall and may be recovered of the
Importer or Proprietor thereof (to witt) One third Part of the same to the Use of His Majesty His Heires or
Successors the other Two thirds to the Use of him or them that will seize the said Leather or Co[m]modities made
of Leather as aforesaid or sue for the same or the Value thereof by Action of Debt or of the Case Bill Suit or
Information wherein no Essoigne Protection Wager of Law or more than one Imparlance shall be granted or
allowed.
III. 
Receiver General to pay into the Exchequer.; Officers to levy and account ad valorem Duty on the Oath of Merchant or Importer as herein mentioned.
And it is hereby further enacted That the said Duties on such of the said Co[m]modities as shall be imported as
aforesaid shall be from time to time under the Management & Government of the Co[m]missioners of His Majesties
Customs for the time being who shall cause the same from time to time to be raised levied collected and paid by
His Majesties Officers of the Customs to the Hands of the Receiver or Receivers General of the Revenue of the
Customes for the time being and such Receiver and Receivers General for the time being shall answer and pay
the Moneys ariseing thereby (the necessary Chargs of raiseing collecting & answering the same onely excepted) into
His Majesties Excheq[uer] distinct & apart from all other Branches within his or their Receipt for the Purposes in this
Act mentioned And that the respective Customer or Collector or other Person or Persons Officer or Officers of the
Customes for the time being shall receive & levy the Duties of Fifteene Pounds for every One hundred Pounds
hereby imposed according to the true Value and Price of such Leather or Co[m]modities made of Leather as aforesaid
to be esteemed upon the Oath of the Merchant or Importer and such Oath shall be administred and all other
Matters done for ascertaining recovering & levying the said Duties hereby granted upon the Values of the said
imported Leather or Co[m]modities made of Leather in the same Manner and Forme as are now lawfully used and
practised in cases where Goods pay the Subsidy of Poundage or other Duties ad valorem upon the Importation
thereof.
IV. 
Mayors, Lords of Liberties, &c. to execute and comply with the said Statute; Penalty.
And whereas in the First Yeare of the Reigne of King James the First of happy Memory a good and wholesome
Statute was made concerning Tanners Curriers Shoemakers and other Artificers in Leather wherein ample Provision
was made for the true and well tanning currying and working of Leather and for and concerning the buying and
selling of the same in open Fayres and Marketts and for such other Matters and Things relating to Leather as in
the said Statute are plainly and largely expressed the due Execution whereof hath been and is of great Importance
to the publick Good and Service of this Realme and will very much contribute to the ascertaining charging &
Collection of the Duties by this Act intended to be granted Be it therefore enacted by the Authority aforesaid That
all Mayors Bayliffs & other Head Officers for the time being in the several Cities Borroughs & Markett Towns of
this Realme and the respective Lords of Liberties Faires and Marketts & the Masters and Wardens of the several
Companies in the said Act expressed and all Tanners Curriers Shoemakers & other Artificers and all and every
other Person or Persons whatsoever who are or ought to be concerned in the Execution of the said Statute or to
give Obedience thereunto shall (under such Pains Penalties and Forfeitures as are therein severally expressed) duely
execute observe and comply with the same Statute and all the Clauses Matters and Things therein contained in
relation to the tanning dressing making buying selling trying sealing registring or other Matters concerning Leather
other than such as have been altered by any Law or Statute since that time made and now in force.
V. 
The King or the Treasury may appoint Commissioners, who may substitute Deputies, &c. and who are to pay Duties collected into the Exchequer.
And for the better ascertaining and chargeing the Duties by this Act sett and imposed upon the Leather tanned
tawed dressed or made within the said Kingdome of England Dominion of Wales and Towne of Berwick upon
Tweed according to the true Meaning of this Act and preventing of Frauds concerning the same Be it further
enacted by the Authority aforesaid That it shall and may be lawfull to and for His Majesty His Heires or Successors
or to and for the Co[m]missioners of the Treasury or any Three or more of them now being or the High Treasurer
of England or any Three or more of the Co[m]missioners of the Treasury for the time being in Writing to co[m]missionate
and appoint such Co[m]missioners or Persons as they shall think fitt from time to time to be the Co[m]missioners or
Surveyors for the said Duties who shall hereby have Power to substitute Deputies or inferiour Officers under them
for the Purposes aforesaid and shall cause all the Moneys ariseing by the said Duties (except the necessary Charge
of manageing or collecting of the same) to be brought and paid into the Receipt of the Exchequer from time to
time to the Uses in this Act mentioned.
VI. 
And it is hereby enacted & declared That the Values of all the said kinds of Leather imported as aforesaid
shall in all cases be taken to be so much as such imported kinds of Leather are really worth to be sold for in
London without any Allowance for the Duties thereupon charged by this or any former Act and that the Values
of all the said Leather tanned tawed made or dressed in the said Kingdome of England Dominion of Wales &
Towne of Berwick upon Tweed shall in all cases be taken to be so much as such Leather or kinds of Leather
respectively is worth to be sold for att the next Markett without respect to the Duty hereby granted.
VII. 
Neglecting, &c. to give such Notice; Penalty £50.
And it is hereby further enacted by the Authority aforesaid That all and every Tanner Bazil Tanner Curryer
Tawer of Leather Spanish Leather Dresser and all other Makers or Dressers of Leather in Wooze Mill Oyle Salt
Allom or other Materials whatsoever shall before the Twentieth Day of May One thousand six hundred ninety
seven give Notice in Writing to some one or more of the Co[m]missioners Surveyors or other Officers to be appointed
for the next Markett to the Place where any Tan House Work house or other Place shall be made use of for
the tanning tawing dressing or making of Leather of every such Tan House Work house or other Place for the
tanning tawing dressing or making of Leather by them respectively used and of their Number of Pitts or Fatts
therein And that all & every such Tanner Tawer Currier Dresser or Maker of Leather as often as hee she or
they shall change their Places of tanning tawing dressing or making of Leather and all and every Person or Persons
who shall att any time or times hereafter dureing the Continuance of this Act be the Tanner Tawer Currier Maker
or Dresser of any such Leather shall give or leave the like Notice of their respective Names and Places of Abodes
and of their Yards Workhouses or other Places where they shall tan tawe make or dresse or intend to tan tawe
make or dresse any Leather Hides or Skins or Pieces thereof as aforesaid before they or any of them do presume
to make use of any such Yard Workhouse or other Place or any Pitts or Fatts therein to the end the said
Co[m]missioners Surveyors or other Officers may from time to time have due Knowledge of all such Tan Yards
Work Houses or other Places with the Number of Fatts & Pitts where such Leather shall be tanned tawed made
or dressed and be the better enabled to take an Account of all Leather Hides or Skins or Pieces of Leather Hides
or Skins chargeable by this Act that so His Majesty may be the better answered the Duties for the same And
if any such Tanner Tawer Currier Maker or Dresser of Leather shall neglect to give or leave such Notice as is
required by this Act as aforesaid hee she or they shall for every such Offence forfeit the Sum of Fifty Pounds
One third part to His Majesty His Heires or Successors & the other Two thirds to him or them that shall sue
for the same as aforesaid.
VIII. 
Tanner, &c. not to remove Hides, &c. from Yards, &c. without Permit or Certificate of Account taken and Entry made, or without Notice to Officer; Permits gratis.; How far Tanner obliged to travel to give Notice.
And the better to prevent any Frauds or Concealments whereby His Majesty His Heires or Successors may be
injured or deprived of His or Their Dues according to the true Meaning of this Act Be it further enacted That
the several Tanners Curriers Tawers Dressers or Makers of Leather dureing the Continuance of this Act shall
make use of no Place or Places for the drying or making the same fitt for Sale other than such Place or Places
whereof hee she or they shall first have given Notice to the proper Officer of the said Duties to be the usual
Place or Places for his her or their drying or making the same fitt for Sale and that the respective Tanners
Tawers Curriers Makers or Dressers of Leather shall from Time to Time permitt and suffer the respective
Co[m]missioners Surveyors or other Officers of the said Duty and they are hereby impowered to take an Account
of the Number and Quality of all Hides and Skins or pieces thereof which any such Tanner Tawer Currier
Maker or Dresser by or for himselfe or themselves or by or for any other Person or Persons shall (att any
Time or Times from and after the said Twentieth Day of April One thousand six hundred ninety seven dureing
the said Terme of Three Yeares) take out of the Wooze Liquor or other Materials wherein the same shall have
been tanned tawed steeped dressed or made in order to be dried or made fitt for Use or Sale And shall within
Three Days after the taking out of the said Wooze Mill Liquor or other Materials aforesaid and before the
carrying away the same from the usual Place or Places where such Leather is or shall be usually dried make true
Entry with the proper Officer or Officers of the Number and Quality of the Hides Skins and Pieces of the Hides
and Skins so taken out to be dried as aforesaid to the end His Majesty may be answered the Duties for the same
when such Leather shall be sold att any Fare or Markett as is herein after directed And that no Tanner Tawer
Currier Maker or Dresser of such Leather so taken out of the Wooze Mill Liquor or Materials aforesaid after the
said Twentieth Day of April att any time or times dureing the Terme aforesaid shall remove carry or send away
or suffer to be removed carried or sent away the same from their respective Yards Workhouses or other Places
where they shall usually dresse or dry such Leather without a Permission or Certificate in Writing signed by some
or one of the Officers for the said Duties signifying that an Account hath been taken and an Entry made thereof
with such Officer or Officers or without giving to the proper Officer or Officers Three Days Notice att the least
of his or their Intention to remove carry or send away the same that so the said Officer without his owne wilfull
neglect or default may have time to take an Account as aforesaid And that the said Officer or Officers shall give
such Permissions as aforesaid gratis and that no such Tanner Tawer Currier Maker or Dresser shall be obliged
to goe or send further than the next Markett for the giving of any such Notice.
IX. 
Owner, &c. of Tan Yard, &c. refusing Entrance to Officer; Penalty £5; Tanner, &c. using private Tan Yards, &c. or not making Entries, or removing without Permit or Notice, or concealing Hides, &c; Penalty £20; Leather found in Places not entered, &c. forfeited.
And be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for the Officer
or Officers so to be appointed att all seasonable Times in the Day time to enter into any Tan-yard Work house
Warehouse or other House or Place used by any such Tanner Tawer Currier Dresser or Maker of Leather or
where any such Leather shall be lodged to search and see what Quantities of Leather are taken out of the Woozes
Mill Liquors or other Materials aforesaid in order to be dried or made fitt for Sale or Use And if any Owner or
Occupyer of any such Tan-yard Workhouse or other House or Place aforesaid shall att any Time or Times refuse
Entrance to the Officers as aforesaid they shall for every such refusal forfeit the Su[m]m of Five Pounds one Third
Part thereof to the Use of His Majesty His Heires or Successors and the other two Thirds to him or them that
will sue for the same to be recovered as aforesaid And if any Tanner Tawer Currier Dresser or Maker of any
such Leather shall endeavour to defraud His Majesty of any Duty by this Act payable by using any private Tan-yard
Workhouse Fatt Pitt or other Place for the tanning tawing steeping making dressing or drying the same contrary
to this Act or by not making due Entries and giving and Account thereof as aforesaid or by removing sending or
carrying away without a Permission or Notice given as aforesaid or shall fraudulently hide or conceal or cause to
be hid or concealed any Leather Hides or Skins or Pieces thereof chargeable by this Act to the intent to deceive
His Majesty of His just Duties due for the same That then and in every such Case the Party so offending shall
forfeit the Su[m]m of Twenty Pounds one Third Part thereof to the King and the other two Thirds to him or them
that will sue for the same to be recovered as aforesaid And moreover in all such Cases all such Leather which
shall be found in any such private Tan-yard Workhouse Warehouse House or Place or for which no such Entry
shall be made or that shall be so unlawfully removed sent or carried away without a Permission or Notice given
as aforesaid or shall be fraudulently hidd or concealed shall be forfeited and shall and may be seized by any of
the Officer or Officers as aforesaid to His Majesties Use.
X. 
Provided always and be it enacted by the Authority aforesaid That no Fee or Reward shall be had or taken
by any of the said Officers from any of the said Tanners Tawers Curriers Makers or Dressers of Leather or others
for the Entries Accounts Permissions or Certificates aforesaid or any of them.
XI. 
Such Sale to be entered with Officer before delivering of Goods sold; The Duty to be thereupon paid, and Collector to give Tanner, &c. a Copy of such Entry, and a Receipt for the Duties; Proceedings in case of Dispute touching the Value of the Leather so to be sold.
And for the better Collection receiving and levying of the said Rates or Duties upon Leather by this Act
imposed be it further enacted by the Authority aforesaid That from and after the said Twentieth Day of April no
Tanner Tawer Currier Maker or Dresser or other Person or Persons whatsoever shall putt or cause to be putt to
Sale Exchange or otherwise depart with any kind of Leather tanned tawed dressed or made within the Kingdome
of England Dominion of Wales and Towne of Berwick aforesaid for which the said Duty ought to be paid in any
place or places whatsoever other than in some open Fair or Markett And that all such Leather so Sold or for
which any Contract shall be made for the Sale thereof with the real Price or true Value thereof att which the
same shall be sold bartered or exchanged or agreed to be sold bartered or exchanged shall be entred or registred
with the Officer appointed to collect these Duties to containe the Number of all Hides Butts Backs Skins &
Pieces of Leather so sold bartered exchanged or contracted for before the Delivery of such Leather or of any
Part thereof and that all and every the Duty and Duties by this Act charged for the same shall thereupon be
paid and satisfied to the said Collector in ready Money for His Majesties Use and such Collector and Collectors
shall thereupon give to the said Tanner Tawer Currier Maker or Dresser paying the said Duties a true Copy of
the Entry made in such Registry with an Acquittance for the Moneys so received for the Duties of such Leather
as aforesaid to the end that such Tanner Tawer  Maker or Dresser of Leather paying the Duties aforesaid may
discharge the Account and Entry which bee first made with the Officer as is above mentioned and in case any
Dispute or Controversie shall arise touching the Value of any Leather Hides or Skins or Pieces thereof that shall
be sold or agreed for in any Fair or Markett and there registred as aforesaid the said Officer or Officers if hee
or they think His Majesty to be apparently defrauded by the Value or Price registred shall hereby have power
forthwith to take such Leather att the Value or Price thereof specified in such Register hee or they then paying
downe ready Money to the Owner for the same with a further Allowance after the Rate of Two Shillings for
every Twenty Shillings in the Price or Value att which itt shall be so entred or registred & proportionably for
a greater or lesser Quantity which Ready Money and Allowance so paid downe shall be allowed upon the Accounts
to be made to His Majesty for the Duties aforesaid by the said Officers and the Goods in such Case shall be sold
and disposed of to His Majesties best Advantage and Profitt.
XII. 
And be it further enacted by the Authority aforesaid That no Buyer or Contractor for such Leather by himselfe
or any other shall take or carry away the same or any Part thereof from such Fair or Markett until the same
shall be entred or registred with such Collector or Officer and the Duties thereof paid & satisfied.
XIII. 
Penalty £40; and Leather forfeited.
And be it further enacted by the Authority aforesaid That if any Tanner Tawer Currier Maker or Dresser of
Leather or other Person or Persons whatsoever shall putt or cause to be putt to Sale Exchange or otherwise
depart with any Leather (for which the Duties are to be paid) in any place other than in open Fair or Markett
as aforesaid or shall make Default in entring or regiftring the Price or Value thereof att such Faire or Markett
as is by this Act required or in paying the Duties hereby appointed to be paid thereupon as is hereby directed
or if any Buyer or Contractor for any such Leather shall carry or cause the same to be carried away from the
Fair or Markett before the Prize and Value be registred and the Duty paid or satisfied as aforesaid That then
and in every such case all and every such Tanners Tawers Curriers Dressers Makers Buyers Contractors or other
Persons respectively shall for every such Offence forfeit and lose the Su[m]m of Fourty Pounds to witt One third
part thereof to the King and the other Two thirds to him or them that will informe and sue for the same to be
recovered as aforesaid and moreover that the Leather so unlawfully putt to Sale sold exchanged or contracted for
or whereof the Price or Value shall not be registred or for which the said Duties shall not be so paid in the
Manner and Forme by this Act prescribed shall be forfeited and shall and may be seized and carried away by any
of His Majesties Officers for His Majesties Use.
XIV. 
And it is hereby enacted That in all Cases where any Leather shall be seized for any Offence against this Act
and an Informac[i]on thereof shall be laid by the Officer or a Complaint made by the Owner within Fifteen Days
after the Seizure before any Two or more of His Majesties Justices of the Peace of the same County Riding
Towne Corporate or Place where such Seizure shall be made the Cause of every such Seizure shall and may be
heard & determined by such Justices of the Peace who have hereby power to su[m]mon and examine Witnesses upon
Oath concerning the same And if either Party shall find himselfe agrieved or remaine unsatisfied in the Judgement
of the said Justices then hee or they shall and may by virtue of this Act complaine or appeal to His Majesties
Justices of the Peace in the next General Quarter Sessions for that County Riding or Place who are hereby
impowered to su[m]mon and examine Witnesses upon Oath and finally to heare and determine the same.
XV. 
Penalty £20; Officers upon taking such Account to inform themselves of the Truth thereof; Tanner, &c. defrauding the Crown; Penalty.
And be it further enacted by the Authority aforesaid That every Tanner Tawer Currier Maker or Dresser of
Leather shall once in every Three Months att the least make an Account with the proper Officer of every Division
or District respectively of and for all the Hides and Skins & Pieces of the Hides and Skins which such Tanner
Tawer Currier Maker or Dresser by himselfe or any other within the time of every such Account shall have
taken out of the Wooze Mill Liquor or Ingredients used for tanning tawing steeping or dressing the same and of
his Entries thereof with the Officer and shall att the same time discharge the said Account either by Leather Sold
for which the Duty shall have been paid as aforesaid or else by Leather remaining in his Possession not carried
to any Faire or Markett or by Leather carried by Permission to a Faire or Markett & there remaining unsold
which Account (if demanded) every such Tanner Tawer Currier Maker or Dresser of Leather shall truely &
faithfully make from time to time under the Penalty of Twenty Pounds to witt One third Part thereof to the
King and the other Two thirds to him or them that will sue for the same to be recovered as aforesaid and that
all and every such Officer upon the taking of such Accounts shall informe themselves concerning the Truth or
Falshood thereof to the end and purpose that if such Tanner Tawer Currier Maker or Dresser shall have unlawfully
conveyed away any ? the said Leather wherewith hee shall be chargeable or shall have defrauded His Majesty
of any Part of the Duties hereby payable for the same he may be proceeded against in such Manner and Forme
and for such Penalties or Forfeitures as are by this Act prescribed for such Offence.
XVI. 
Provided always and be it enacted That such Forreigne Raw Hides or Skins as are usually said to be Negro
Dress shall not be accounted Leather imported but shall pay the Duty hereby imposed when the same shall be
tanned tawed dressed or made into Leather.
XVII. 
And be it further enacted & declared by the Authority aforesaid That all and every Collermakers Glovers
Bridle Cutters and others who taw or make Leather in Oyle Allom or Salt and who cutt and make the Leather
they so make into Wares shall be accounted Tawers or Makers of Leather within this Act.
XVIII. 
Provided neverthelesse That such Persons so making their Leather into Wares without selling the same in Skins
shall not be obliged to carry the Leather which they do so make into Wares to any Faire or Markett or to sell
or register the same there as by this Act is directected But such Collermakers Bridle-Cutters or others making
into Wares the Leather they so make shall so soon as such Leather is made enter the same with the Officer of
the Place or Division where such Coller-maker. Bridle-cutter or Glover or other such Person respectively shall

dwell before the same shall be made into Wares and make an Oath before the Officer to be appointed for such
Division or Place (which Oath such Officer is hereby impowered to administer and take) of the true Value of
the Leather so by them respectively made to be by him or them made into Wares and shall thereupon pay the
Duties hereby imposed to such Officer and take his Acquittance for the same after which Oath and Payment made
such Coller-maker Glover Bridle-cutter or other Person as aforesaid as to such Leather onely shall not be liable
to any of the Penalties by this Act imposed.
XIX. 
Penalty £5.
Provided always that in Cases where such Coller-maker Glover Bridle-cutter or others as aforesaid shall cutt
or make into Wares any of the Leather so by him made before due Entry made with such Officer and the Duty
paid as aforesaid or shall sell any Leather so by him made tawed or dressed to any Person or Persons and not
first make the same into Wares such Coller-maker Glover Bridle-cutter or other Person as aforesaid shall forfeit
for every such Offence the Su[m]m of Five Pounds to be recovered and distributed as aforesaid.
XX. 
Tanners, Collar Makers, &c. having Stock of Leather not made into Wares on the 20th April to pay an ad valorem Duty as herein mentioned, within Three Months after the 20th April.
And whereas several Tanners Leather Dressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers
Bridle-cutters Sadlers and other Makers Dressers Merchants Dealers or Workers in Leather have or may have on
the Twentieth Day of April One thousand six hundred ninety seven several Stocks or Quantities of Leather not
made into Wares Be it further enacted by the Authority aforesaid That all and every such Tanner Leather-Dresser
Currier Leather-seller Shoe-maker Coach-maker Coller-maker Bridle-cutter Sadler and other Maker Dresser Merchant
Dealer or Worker in Leather on the said twentieth Day of April having in his her or their Custody or Possession
or in the Custody or Possession of any other Person or Persons for his her or their Use Benefitt or Account
any Stock or Quantity of Leather not made into Wares within the Kingdome of England Dominion of Wales
or Towne of Berwick upon Tweed being for Sale shall yield & pay unto His Majesty for the same a Duty after
the Rate of Twelve Pounds Ten Shillings per Centum to be computed upon every One hundred Pounds of the
true and real Value of all such Leather not made into Wares as aforesaid as the same shall be worth to be sold
by them respectively on the said Twentieth Day of April which said Duty of Twelve Pounds Ten Shillings per
Cents upon the Value as aforesaid shall be answered and paid to His Majesty by the respective Tanners LeatherDressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers or Bridle-cutters Sadlers or other Makers
Dressers. Merchants Dealers or Workers in Leather within Three Months after the said Twentieth Day of April.
XXI. 
Tanners, &c. to deliver to the Officer a Particular in Writing signed, of Stock of Leather not made into Wares.; Officer may enter Shops,; &c. and view and take account, and compare Goods with Valuation; Refusing Entrance to Officer; Penalty £20; If Officer satisfied as to Quantity and Value of Stock he is to collect Duty and give Acquittances gratis; If Duties not paid or secured within Three Months; Distress.
And to the end the said Stocks of Leather not made into Wares aforesaid and the true Value thereof may be
knowne & discovered and the said Duty of Twelve Pounds Ten Shillings per Centum thereupon may be ascertained
and answered Be it further enacted by the Authority aforesaid That all & every the said Tanners Leather Dressers
Curriers Leather-sellers Shoe-makers and others before mentioned shall deliver or cause to be delivered to the
proper Officer to be appointed as aforesaid a particular in Writing signed by themselves or by their appointment
of the whole Quantities Kinds and Values of the several Stocks of Leather not made into Wares aforesaid for
which such Person or Persons respectively ought to be charged according to the true intent and meaning of this
Act And the said Officers to be appointed for that purpose where any such Stock of Goods shall be or remaine
shall have Power & Authority and are hereby authorized and impowered to enter into any Shops Warehouses or
other Places whatsoever where any such Goods shall be or remaine there to take an Account thereof and to
view the same And if such Valuation be given in as aforesaid then to compare the said Goods therewith And
all and every the said Person or Persons chargeable as aforesaid for their Stock of Leather not made into Wares
shall be obliged by force and virtue of this Act (if thereunto required) to permitt and suffer the said proper
Officer of the District or Place to make such Entrance and View as aforesaid And if any such Person or Persons
shall refuse to permitt or suffer such Officer to enter into their Shops Warehouses or other Places (if thereunto
required) there to view the said Stock as aforesaid or any Part thereof then every such Person for such
Refusal shall forfeit the Su[m]m of Twenty Pounds One third Part thereof to His Majesty and the other Two thirds
to him or them that will sue for the same in the manner before mentioned And in case the Officer or Officers
so to be employed shall be satisfied both as to the Quantities and Values of such Stock of Leather not made
into Wares aforesaid for which any such Person or Persons ought to pay by this Act then the same Officer or Officers
as shall be appointed in that behalfe shall proceed to collect and receive the said Duties after the Rate of Twelve
Pounds Ten Shillings per Centum upon the Value of such Goods for which such Person or Persons shall be
chargeable as aforesaid and upon Receipt of any such Duties shall give Acquittances for the same gratis and in
case such Duties shall not be paid by the Space of Three Months or if by that time the same be not secured
to be paid within Three Months then next ensuing (which Security the said Officers are hereby impowered to
take by Bond in His Majesties Name and to His Majesties Use) then such Officer or Officers shall and may by
virtue of this Act levy such Duties that shall not be so paid or secured by Distresse of the Goods & Chattells
of the Person or Persons Bodies Politick or Corporate liable thereunto and for Nonpayment may sell such Distresse
within Ten Days rendring the Overplus (if any be) to the Owner after Satisfaction of the Duty and Charges of
the said Distresse.
XXII. 
In case of Dispute the Value of Stock taken upon the Oath of the Owner, and if Officer suspects Fraud then he may take them at such Value, paying down ready Money.
Provided always That if any such Person or Persons chargeable for such Stock shall pay or cause to be paid
his or their Duties for the same within the said Space of Three Months hee she or they shall be allowed for
such prompt Payment after the Rate of Ten Pounds per Centum per Annum for every Su[m]m so advanced but
in case any Dispute or Controversie shall arise touching the Valuation of any such Stock of Leather in all such
Cases the same shall be valued by the Oath of the Owner or Owners to be made and taken in Writing before
any of His Majesties Justices of the Peace and to be delivered to the said Officer or Officers who shall hereby
have Power (if hee thinks the King to be apparently defrauded thereby) to take such Goods att the Value specified
in such Affidavitt paying downe ready Money to the Owner for the same which ready Money so paid downe
shall be allowed upon the Accounts to be made to His Majesty for the Duties aforesaid and the Goods in such
Cases shall be sold and disposed of for His Majesties best Advantage and Profitt.
XXIII. 
Penalty £20; and such Stock forfeited.
And be it enacted by the Authority aforesaid That in case any of the said Tanners Leather-Dressers Curriers
Leather-sellers Shoe-makers Coach-makers Collar-makers Bridle-cutters Sadlers & other Makers Dressers Merchants
Dealers or Workers in Leather having on the said Twentieth Day of April in his or their Custody or Possession
or in the Custody or Possession of any other Person or Persons for his her or their Use Benefitt or Account any
Stock or Quantity of Leather shall neglect to give a particular and Valuation of the same to the proper Officer
or Officers on or before the First Day of May One thousand six hundred ninety seven or shall wittingly or
willingly omitt to leave out of the same any part of his said Stock to the intent to defraud His Majesty or shall
remove or carry away or conceal any Part of his said Stock before His Majesties Duties thereupon shall be paid
or secured as aforesaid that then and in every such Case hee she or they so offending for every such Offence
shall forfeit the Su[m]m of Twenty Pounds (to witt) One third Part thereof to the King and the other Two thirds
thereof to him or them that will sue for the same as aforesaid And in all and every such Case and Cases the
Stock or Quantity of Leather for which no such Particular or Valuation shall have been given or which shall
be fraudulently omitted out of the same or which shall be so concealed or carried away before His Majesties
Duties shall be paid or secured shall be forfeited & shall and may be seized by any of the Officer or Officers
aforesaid to His Majesties Use.
XXIV. 
Officer to give Exporter a Certificate of Ware exported.
And to the end that all & every Person and Persons who shall export any Leather in Backs Butts or Hides
or Leather converted into Boots and Shoes or other made Ware for which Leather His Majesties Duties by this Act
imposed were duely satisfied may upon the Exportation of such Leather Boots and Shooes or other made Ware be
repaid a proportionable Allowance for the same be it further enacted by the Authority aforesaid That upon the
Shipping of any such Leather Boots or Shoes or other made Ware for Exportation into Foreigne Parts and upon
sufficient Security to be first given to the Customer or Collector of the Customes of the Port from whence such
such Exportation shall be made (which Security they have hereby power to take in His Majesties Name and to
His Majesties Use) That the Leather Boots or Shoes or other made Ware so shipped or any part thereof shall not
be relanded or brought on Shore again in any Part or Parts of this Kingdome of England Dominion of Wales
or Towne of Berwick upon Tweed the said Customer or Collector shall give to the Exporter thereof a Certificate
or Debenture in Writing of the Kinds and Quantities of Leather Boots and Shoes or other made Ware so exported
for which such Security shall have been given as aforesaid.
XXV. 
And it is hereby enacted That upon produceing such Certificate or Debenture for any Quantity of Hides Backs
or Butts of Leather to the Collector who received His Majesties Duties for such Leather and upon making sufficient
Proof upon Oath before such Collector who hath hereby power to administer the same That the Quantity of
Hides Backs or Butts so exported or shipped for Exportation beyond the Seas and which shall be expressed in
such Certificate of the said Customer or Collector of the Port are the very same Backs Butts or Hides of Leather
for which hee the said Collector for the Duties upon Leather hereby granted did actually receive His Majesties
Duties in every such Case the said Collector for the said Duties upon Leather shall forthwith out of the Moneys
in his Hands for His Majesties Use of the said Duties upon Leather and in default thereof then the Co[m]missioners
for the said Duty upon Leather shall repay or cause to be repaid to the Person or Persons who shall produce
such Certificate or Debenture from the said Customer or Collector of the Port aforesaid Two thirds of the Duties
which were before received for the said Leather so exported or shipped to be exported as aforesaid.
XXVI. 
Allowance of £5 per Cent. on the Value of the Wares so exported.
And it is hereby further enacted That upon producing a Certificate or Debenture of the said Customer or
Collector of such Port as aforesaid for any Quantity of Boots or Shoes or other made Ware so shipped to be
exported for Forreigne Parts unto His Majesties Co[m]missioners who shall be appointed for the Management of the
said Duties upon Leather or to any Collector who received the Duty for the Leather converted into such Boots or
Shoes or other made Ware and sufficient Proof being made upon Oath before such Co[m]missioners Collector or
Collectors who have hereby Power to administer the same that His Majesties Duties hereby granted were paid for
the Leather converted into the Boots or Shoes or other made Ware so exported or shipped for Exportation whereof
the kinds and quantities shall be expressed in the Certificate or Debenture of the said Customer or Collector of
such Port as aforesaid in every such case the said Co[m]missioners or Collector for the said Dutys upon Leather
shall out of the Moneys which shall be in his or their Hands of the said Duties upon Leather repay to the
Person or Persons who shall bring such Certificate or Debenture of the said Customer or Collector an allowance
after the Rate of Five Pounds per Centum for the Boots and Shoes or other made Wares so exported according
to the Value of such Boots and Shoes or other made Ware to be affirmed by the Oath of the Exporter thereof
which the Customer or Collector of the Port have hereby Power to administer and to certifie the same to the said
Co[m]missioners or Collectors for the said Duties upon Leather Any thing herein contained to the contrary
notwithstanding.
XXVII. 
And it is hereby further enacted That if any Leather Boots or Shoes or other made Ware shipped to be
exported as aforesaid shall be relanded or putt on Shore again within the Kingdome of England Dominion of
Wales or Towne of Berwick upon Tweed the same and treble the Value thereof shall be forfeited (to witt) one
Moiety thereof to the King and the other Moiety to such Person or Persons as will seize informe or sue for the
same to be recovered as is above mentioned.
XXVIII. 
Persons having Annuities for one Life purchased upon the several Acts mentioned in 6&7 W. III. c.5. may on Payment of a Sum convert the same into a Term for the Residue of a Term of 96 Years, either along with or in addition thereto, as herein mentioned.
And to the end that Money may be raised to discharge and pay off the said Su[m]m of One hundred and fourty
thousand Pounds for satisfying and making good the several Annuities charged upon the said late Duties of Tunnage
of Ships and the said further Su[m]m of One hundred and fourty thousand Pounds for satisfying & making good the
several An[n]uities which were charged on the said Duties on Salt Be it further enacted by the Authority aforesaid
That it shall and may be lawfull to & for any Person or Persons Natives or Forreigners haveing any Estate for
One Life of and in any Annuity purchased or obtained att the Rate of One hundred Pounds for every Foureteen
Pounds per Annum upon the several Acts of Parliament mentioned in an Act made and passed in the Parliament
which was holden att Westminster in the Sixth and Seventh Yeares of His Majeties Reigne intituled An Act for
enabling such Persons as have Estates for Life in Annuities payable by several former Acts therein mentioned to
purchase and obtaine further or more certaine Interests in such Annuities and in default thereof for admitting
other Persons to purchase and obtain the same for raiseing Money for carrying on the Warr against France or
any of them at any time before the Foure and twentieth Day of June One thousand six hundred ninety seven
to advance and pay into the Receipt of His Majesties Excheq[uer] so much Money as every or any such Annuity
being computed for Foure Yeares doth or shall amount unto (that is to say) Every such Person shall and may
pay to His Majesties Use for every One hundred Pounds that was paid for the single Life in any Annuity of
Foureteen Pounds per Annum the Su[m]m of Fifty six Pounds more for changing or converting the same into a
certaine Terme for the residue which shall be then to come of Ninety six Yeares to be reckoned from the Five
and twentieth Day of January One thousand six hundred ninety five or for a further Interest for the residue of
the said Terme of Ninety six Yeares to take Effect after the said Estate for Life and in the same proportion
for higher or larger Annuities.
XXIX. 
Proportionate Rate for Annuities exceeding £14.
And be it further enacted by the Authority aforesaid That if any Person or Persons being intituled to any
Estate for One Life in being in any such present Annuity or Annuities as aforesaid or such as they shall nominate
shall not befor the said Foure and twentieth Day of June advance and pay into the Receipt of Excheq[uire] such
Rate or Consideration Money as is before mentioned for changing such his her or their Estate for Life into a
Terme certaine or for a future Interest as aforesaid that then and in every such case it shall and may be lawfull
to and for any Person or Persons whatsoever Natives or Forreigners haveing or not haveing any Property or Interest
in such Estate for Life att any time or times after the said Foure and twentieth Day of June and on or before
the Nine & twentieth Day of September One thousand six hundred ninety seven to contribute advance and
pay into the said Receipt of Excheq[uer] so much Money as any such Annuity being computed for Foure Yeares
doth or shall amount to (that is to say) For every One hundred Pounds that was paid for the single Life in an
Annuity of Foureteen Pounds a Yeare there shall be paid in all the cases last mentioned the like Su[m]m of Fifty
six Pounds for an Interest for the then residue of the said Terme of Ninety six Yeares to be reckoned as
aforesaid and to be charged with and subject to the present Estate for Life of and in the same Annuities and
there shall be paid a Rate or Consideration in the same proportion for Annuities exceeding Foureteen Pounds a
Yeare And that all and every the Person & Persons so paying the Consideration Money as aforesaid shall imediately
upon Payment of their Moneys be intituled by this Act to such Annuity or Annuities so to be purchased and
the same shall be charged upon such respective Fund or Revenue in the said former Act mentioned as if the
Consideration Money so to be contributed or advanced for the same had been actually advanced or contributed
within the respective times limited by the said former Act.
XXX. 
Provided always and it is hereby enacted by the Authority aforesaid That if any Person or Persons who are
or shall be intituled to any Arreares incurred between the Seventeenth Day of May One thousand six hundred
ninety six and the Seventeenth Day of May One thousand six hundred ninety seven upon the said several Annuities
which were charged upon the said Tunnage Duties or upon the said Duties on Salt and are hereby intended to be
provided for shall upon their Orders Talleys or Lottery Ticketts for such Arrears Discharge His Majesty in the
Excheq[uer] of so much as the Consideration Money to be paid by him or them respectively for purchasing a
further Interest or Terme as aforesaid shall amount unto that then and in every such case all and every the
Person and Persons so dischargeing His Majesty of the Value of the Consideration Money as aforesaid shall
i[m]mediately upon such Discharge given and entred in the Receipt of His Majesties Excheq[uer] (which the proper
Officers there are hereby required to enter and register accordingly without Fee or charge) be intituled by this
Act to such An[n]uity or Annuities so to be purchased and the same shall be charged upon such respective Fund
or Revenue in the said former Act mentioned as if the said Consideration Money was actually paid in the lawfull
Coins of this Realme.
XXXI. 
And it is hereby enacted That all and every the Directions Powers and Clauses in the said former Act contained
for or concerning the levying of Talleys or making forth of Orders or for making Transferrences or Assignments
or for the apportioning or applying the Moneys ariseing by the said Funds or Revenues or any of them or for
appointing settling or establishing any other Matter or Thing for or in relation to the respective Annuities thereby
purchased or obtained shall be and are by force and virtue of this Act revived and shall be duely observed
practised and putt in Execution for and in respect of such Annuities as shall be purchased or obtained upon this
Act as fully & effectually as if the same Powers Directions and Clauses were here againe expressed and particularly
repeated.
XXXII. 
Penalty.
And be it further enacted by the Authority aforesaid That all the Moneys which shall come into the Receipt
of His Majesties Excheq[uer] of or for the said Contributions for further or more certaine Estates in the said Annuities
to be purchased as aforesaid shall be issued and applied and the same are hereby appropriated to and for the
Payment & Satisfaction of the Arreares of the several Annuities which were charged upon the Five Seventh Parts
of the said Tunnage Duties and upon the Two Seventh parts of the said Tu[n]nage Duties & upon the said Duties
on Salt & which are or shall be incurred or become payable out of those Funds respectively from the said
Seventeenth Day of May One thousand six hundred ninety six to the said seventeenth Day of May One thousand
six hundred ninety seven so that a proportionable part of the Contribuc[i]ons so ariseing in Money shall be applied
to make good each of those Funds according to the Su[m]m of the Arrears incurred within the time aforesaid which
shall from time to time be remaining unpaid thereupon & shall not be diverted to any other Use Intent or
Purpose whatsoever upon paine that any Officer offending therein shall for such Offence forfeit his Office & double
the Value of every Su[m]m of Money so diverted or misapplied.
XXXIII. 
6&7 W. III. c.18; The said Duties after Payment of Charges to be paid Weekly into the Exchequer, and applied as herein mentioned; Penalty.
And it is hereby further enacted That all the Moneys which over & above the necessary Charges of collecting
& managing the said Duties upon Leather hereby granted shall arise of or for the said Duties upon Leather
shall be appropriated & the same are hereby appropriated to & for the Payment and Satisfaction of so much as
yett remaines unpaid of the Su[m]m of Five hundred sixty foure thousand seven hundred Pounds which was lent
upon the Security of an Act made in the Parliament holden att Westminster in the Sixth and Seventh Yeares of
His Majesties Reigne intituled An Act for granting to His Majesty certaine Duties upon Glasse Wares Stone and
Earthen Bottles Coals and Culme for carrying on the Warr against France & the Interest thereof due & to grow
due And that all the Moneys so from time to time ariseing (except the necessary Charges aforesaid) shall be
weekly to witt on Wednesday in every Week if it be not an Holiday & if it be then on the next Day after that
is not an Holiday brought & paid into the Receipt of His Majesties Excheq[uire] for the Payment of the Principal
and Interest Moneys of the said Loans & shall be there issued & applied in Satisfaction of the said principal
Moneys in course & of the said Interest Moneys in the like Order & Forme as if the same had been Moneys
ariseing by the said Duties upon Coals and other Things formerly chargeable therewith as aforesaid & shall not
be diverted or divertible to any other Use or Purpose or be misapplied under paine that any Officer who shall
be guilty thereof shall for such Offence forfeit his Office & to the Party grieved double the Su[m]m so diverted or
misapplied to be recovered as aforesaid.
XXXIV. 
The like as to Deficiency of Contribution for Annuities to make good the said Sum of £ 280,000.
And it is hereby further declared & enacted That so much of the said Sum[m] of Five hundred sixty foure
thousand seven hundred Pounds & the Interest thereof as the said Duties upon Leather hereby granted for the
said Terme of Three Yeares shall fall short or be deficient to pay shall be payable & be paid & satisfied unto
the respective Lenders thereof their Executors Administrators or Assignes out of any the next Aids or Supplies
to be granted to His Majesty in Parliament after the end of the said Three Yeares & shall be transferred &
transferrable thereunto as soon as any such Aid or Supply shall be granted & that so much of the said Su[m]m of
Two hundred & eighty thousand Pounds as the said Contributions for Annuities (to be made in Money or by
discharging of Arreares as aforesaid) shall fall short or be deficient to pay shall be payable & be paid & satisfied
unto the respective Proprietors thereof their Executors Administrators or Assigns out of the first Aids or Supplies
to be granted to His Majesty in Parliament after the said Nine & twentieth Day of September One thousand six
hundred ninety seven & shall be transferred & transferrable thereunto as soon as such Aid or Supply shall
be granted.